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A biogas producer has enquired whether fees for issuing organic certificates of origin are subject to VAT. The DGT has ruled that if this service is treated as the labelling of goods linked to a storage regime other than a customs warehouse, the service is exempt.
This ruling clarifies the VAT status of certification services for organic biogas, providing certainty for producers that such fees may be exempt if they fall under the category of labelling within specific storage regimes.
The tax team reviews your specific situation.
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